C-246
First Session, Thirty-ninth Parliament,
55 Elizabeth II, 2006
HOUSE OF COMMONS OF CANADA
BILL C-246
An Act to amend the Income Tax Act (vitamins)
first reading, May 3, 2006
Mrs. Smith
391225
SUMMARY
The purpose of this enactment is to expand the list of allowable medical expense deductions in the Income Tax Act to include expenses incurred for vitamin supplements, mineral supplements, dietary vitamin supplements and dietary mineral supplements.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-246
An Act to amend the Income Tax Act (vitamins)
R.S., c.1
(5th Supp.)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Paragraph 118.2(2)(n) of the Income Tax Act is replaced by the following:
(n) for vitamin supplements, mineral supplements, dietary vitamin supplements and die­tary mineral supplements, drugs, medicaments or other preparations or substances (other than those described in paragraph (k)), manufactured, sold or represented for use in the diagnosis, treatment or prevention of a disease, disorder, abnormal physical state, or the symptoms thereof or in restoring, correcting or modifying an organic function, purchased for use by the patient as prescribed by a medical practitioner or dentist and as recorded by a pharmacist;
2. Subsection 221(1) of the Act is amended by adding the following after paragraph (a):
(a.1) defining “dietary mineral supplement”, “dietary vitamin supplement”, “mineral supplement” and “vitamin supplement” for the purposes of paragraph 118.2(2)(n); 
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services CanadaOttawa, Ontario K1A 0S5Telephone: (613) 941-5995 or 1-800-635-7943Fax: (613) 954-5779 or 1-800-565-7757publications@pwgsc.gc.cahttp://publications.gc.ca